Beacon Roofing Supply (BECN)

Report of the Compensation Committee

The Compensation Committee has reviewed and discussed the Compensation Disclosure and Analysis section of this proxy statement with management, including our Chief Executive Officer, Chief Financial Officer and General Counsel. Based on this review and discussion, the Compensation Committee recommended to the board of directors that the Compensation Discussion and Analysis section be included in this proxy statement.

The Compensation Committee has reviewed and discussed the "Compensation Disclosure and Analysis" section of this proxy statement with
management, including our Chief Executive Officer, Chief Financial Officer and General Counsel. Based on this review and discussion, the Compensation Committee recommended to the board of directors
that the "Compensation Discussion and Analysis" section be included in this proxy statement.

The Compensation Committee has reviewed and discussed the "Compensation Disclosure and Analysis" section of this proxy statement with management, including our
Chief Executive Officer, Chief Financial Officer and General Counsel. Based on this review and discussion, the Compensation Committee recommended to the board of directors that the "Compensation
Discussion and Analysis" section be included in this proxy statement.

James
J. Gaffney, Chairman Stuart A.
Randle Wilson B. Sexton

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Executive Compensation

The following table sets forth all compensation earned during the fiscal year ended September 30, 2007, by each person who served as our Chief Executive
Officer and our Chief Financial Officer during the year, and by our other executive officers who were serving as executive officers at the end of the fiscal year, collectively referred to as our named
executive officers.